SIREN : 822665857
SPA GAIA is a French company founded 9 years ago, specialized in the sector Soins de beauté. Based in MONTPELLIER (34000), this company of category PME shows in 2021 a revenue of 91 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|
| Revenue | 91 154 € | 61 715 € | 47 299 € | 47 694 € | 37 562 € |
| Net income | 15 557 € | 4 399 € | -239 € | 12 382 € | -5 118 € |
| EBITDA | 19 734 € | 7 114 € | 444 € | 15 193 € | -2 644 € |
| Net margin | 17.1% | 7.1% | -0.5% | 26.0% | -13.6% |
In 2021, SPA GAIA achieves revenue of 91 k€. Over the period 2017-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +24.8%. Vs 2020, growth of +48% (62 k€ -> 91 k€). After deducting consumption (6 k€), gross margin stands at 85 k€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20 k€, representing 21.6% of revenue. Positive scissor effect: EBITDA margin improves by +10.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 16 k€, i.e. 17.1% of revenue. This profit can be retained or distributed to shareholders.
91 154 €
85 084 €
19 734 €
17 273 €
15 557 €
18.9%
The debt ratio (= Financial debt / Equity x 100) stands at 95%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
94.843%
33.228%
16.961%
0.89
49.8%
In 2021, the debt ratio of SPA GAIA (94.84) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of SPA GAIA (33.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2021, the repayment capacity of SPA GAIA (0.89) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 327.77. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.
327.768
0.755
In 2021, the liquidity ratio of SPA GAIA (327.77) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2021, the interest coverage of SPA GAIA (0.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 5 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-62 days): operations structurally generate cash. Notable WCR improvement over the period (-536%), freeing up cash.
-15 702 €
0 j
5 j
4 j
-62 j
Based on 157 transactions of similar company sales in 2021, the value of SPA GAIA is estimated at 84 222 € (range 51 734€ - 140 148€). With an EBITDA of 19 734€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.69x (in line with sector norms). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
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This estimate is based on the analysis of 157 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SPA GAIA with other companies in the same sector:
The revenue of SPA GAIA in 2021 is 91 k€.
Yes, SPA GAIA generated a net profit of 16 k€ in 2021.
The headquarters of SPA GAIA is located in MONTPELLIER (34000), in the department Herault.
The tax return of SPA GAIA is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).
SPA GAIA operates in the sector Soins de beauté (NAF code 96.02B). See the 'Sector positioning' section above to compare the company with its competitors.